IMMOKEM: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
IMMOKEM
Largest movements
- Cash +€26,272
up €26,272 (+109.8%), from €23,929 to €50,201
mainly Depreciation (+€14,021) and Deferred charges and accrued income (+€9,965)
- Tangible fixed assets -€14,021
down €14,021 (-11.3%), from €124,493 to €110,471
- Deferred charges and accrued income -€9,965
down €9,965 (-79.8%), from €12,488 to €2,523
- Reserves +€1,700
up €1,700 (+2.5%), from €69,000 to €70,700
No income-statement line moved by more than 1% of the activity.
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €165,995 | €168,121 | +€2,126 | +1.3% |
| Fixed assets | 21/28 | €124,493 | €110,471 | -€14,021 | -11.3% |
| Tangible fixed assets | 22/27 | €124,493 | €110,471 | -€14,021 | -11.3% |
| Land and buildings | 22 | €124,493 | €110,471 | -€14,021 | -11.3% |
| Current assets | 29/58 | €41,503 | €57,650 | +€16,147 | +38.9% |
| Amounts receivable within one year | 40/41 | €5,085 | €4,925 | -€160 | -3.1% |
| Other amounts receivable | 41 | €5,085 | €4,925 | -€160 | -3.1% |
| Cash at bank and in hand | 54/58 | €23,929 | €50,201 | +€26,272 | +109.8% |
| Deferred charges and accrued income | 490/1 | €12,488 | €2,523 | -€9,965 | -79.8% |
| Total equity and liabilities | 10/49 | €165,995 | €168,121 | +€2,126 | +1.3% |
| Equity | 10/15 | €95,495 | €97,451 | +€1,956 | +2.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €69,000 | €70,700 | +€1,700 | +2.5% |
| Distributable reserves | 133 | €69,000 | €70,700 | +€1,700 | +2.5% |
| Profit (loss) carried forward | 14 | €1,495 | €1,751 | +€256 | +17.1% |
| Amounts payable | 17/49 | €70,500 | €70,670 | +€170 | +0.2% |
| Amounts payable after more than one year | 17 | €70,500 | €70,500 | = | 0.0% |
| Other amounts payable | 178/9 | €70,500 | €70,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | - | €170 | +€170 | |
| Taxes, remuneration and social security | 45 | - | €170 | +€170 | |
| Taxes | 450/3 | - | €170 | +€170 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,021 | €14,021 | = | 0.0% |
| Other operating charges | 640/8 | €4,254 | €4,366 | +€111 | +2.6% |
| Gross operating margin | 9900 | €21,198 | €21,149 | -€49 | -0.2% |
| Operating profit (loss) | 9901 | €2,922 | €2,762 | -€160 | -5.5% |
| Financial income | 75/76B | €29 | €138 | +€108 | +372.7% |
| Recurring financial income | 75 | €29 | €138 | +€108 | +372.7% |
| Financial charges | 65/66B | €45 | €45 | -€0 | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €2,906 | €2,854 | -€52 | -1.8% |
| Income taxes | 67/77 | €740 | €899 | +€159 | +21.5% |
| Profit (loss) for the period | 9904 | €2,166 | €1,956 | -€210 | -9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,166 | €1,956 | -€210 | -9.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.